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    <title>DISBURSAL OF REFUNDS OF ALL TAXES BY JURISDICTIONAL OFFICER ONLY</title>
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    <description>Refund sanction and payment orders must be issued by the jurisdictionally assigned officer who processed the refund claim. Misrouted electronic applications must be reassigned to the correct officer within three working days and cannot alone justify a Deficiency Memo. Migrated taxpayers&#039; refund applications are to be processed by the Proper Officer of the authority from which they migrated through final order and payment; if a Deficiency Memo leads to resubmission after reassignment, the corrected application is treated as a fresh claim and forwarded to the Proper Officer of the authority to which the taxpayer is currently assigned.</description>
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      <description>Refund sanction and payment orders must be issued by the jurisdictionally assigned officer who processed the refund claim. Misrouted electronic applications must be reassigned to the correct officer within three working days and cannot alone justify a Deficiency Memo. Migrated taxpayers&#039; refund applications are to be processed by the Proper Officer of the authority from which they migrated through final order and payment; if a Deficiency Memo leads to resubmission after reassignment, the corrected application is treated as a fresh claim and forwarded to the Proper Officer of the authority to which the taxpayer is currently assigned.</description>
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